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2019년 사회복지법인 관리안내

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2019 사회복지법인 관리안내 책자입니다.

현장실무에서 나침반과도 같은 지침 역할을 하는 사회복지법인 관리 안내 책자로 제본을 하여 가까이 두고 자주 들여다 보며 사용할 수 있기를 바랍니다.

법과 지침이 생활의 변화를 좇아가지 못하는 상황이 전에 비해 더 많은 빈도로 접하게 됩니다.

그럴 수밖에 없는 것이 기술의 발전이 너무 빠르다는 것입니다.

새로운 기술을 알기도 전에, 새 상품에 익숙해지기도 전에 새로운 기술과 새로운 제품들이 쏟아져 나옵니다.

법과 제도, 좁게는 이런 사회복지법인 관리안내에 이르기까지 삶의 변화를 오롯이 담아내지 못하는 상황에서 서비스의 선택과 제공에 어려움에 봉착하기도 합니다.

통장에서 통장으로 계좌이체가 전부이던 때 첨단기능의 클린카드는 많은 변화를 가져왔습니다.

하지만 클린카드가 복지서비스 이용인들의 노래방 이용을 차단하고 눈썰매장 이용도 제한하고 여성 이용인들의 피부관리 욕구를 무시하는 상황들이 그 단적인 예라고도 할 수 있을 것입니다.


사람이 중심인 복지가 사람을 외면하는 웃픈 현실이 적어지도록 민관정이 협치를 통해 부단히 노력해야겠습니다.


2019년 사회복지법인 관리안내 책자의 순서를 이렇습니다.


Ⅰ 사회복지법인 일반 _ 1

ii • 1. 사회복지법인의 법적 정의 및 종류 ·······························································3

2. 사회복지법인 현황 ························································································5



Ⅱ 사회복지법인의 설립 _ 7

1. 사회복지법인 설립절차의 개요 ······································································9

2. 사회복지법인 설립요건 ···············································································10

3. 사회복지법인의 기관 ··················································································19



Ⅲ 사회복지법인의 관리 _ 39

1. 법인의 등기 관리 ·······················································································41

2. 정관변경의 인가 ·························································································44

3. 기본재산 처분허가 등 ·················································································46

4. 법인의 소멸(합병포함) ················································································53

5. 법인의 관리・감독 ·······················································································60



Ⅳ 사회복지법인 업무의 전자화 _ 65

1. 사회복지시설정보시스템의 활용 ···································································67

2. 사회복지법인 온라인 보고 ··········································································69

붙임자료 _ 71

〈붙임 1〉 법제처 해석 – ‘사회복지사업’의 범위 ···············································73

〈붙임 2〉 사회복지법인 설립허가신청서 ···························································76

〈붙임 3〉 설립취지서 ·······················································································78

〈붙임 4〉 발기인 총회 회의록 ·········································································79

〈붙임 5〉 설립 발기인명단 ··············································································80

〈붙임 6〉 사회복지법인 정관 ···········································································81

〈붙임 7〉 기본재산목록 ···················································································90

〈붙임 8〉 설립시 임원명단 ··············································································92

〈붙임 9〉 법인이 사용할 인장 ·········································································93

〈붙임 10〉 재산출연증서(기부승낙서) ·······························································94

〈붙임 11〉 임원 취임승낙서 ············································································95

〈붙임 12〉 임원의 이력서 ················································································96

〈붙임 13〉 특수관계 부존재 각서 ····································································98

〈붙임 14〉 사회복지법인 설립허가증 ································································99

〈붙임 15〉 사회복지법인 임원임면보고서 ·······················································101

〈붙임 16〉 사회복지법인 정관변경인가 신청서 ···············································102

〈붙임 17〉 기본재산처분 허가 신청서 ····························································104

〈붙임 18〉 장기차입 허가 신청서 ··································································106

〈붙임 19〉 사회복지법인 합병허가 신청서 ·····················································108



Ⅴ 「사회복지법인 및 사회복지시설 재무・회계규칙」 _ 111

1. 총 칙 ·······································································································113

2. 예 산 ·······································································································115

3. 결 산 ·······································································································120

4. 회 계 ·······································································································122

5. 물 품 ·······································································································126

6. 후원금의 관리 ··························································································127

7. 감사의 실시 ·····························································································136



〈붙임〉 「사회복지법인 및 사회복지시설 재무・회계규칙」(全文) ························137

사회복지법인 Q&A 모음 _ 217

관계법령 _ 237

1. 「민법」 ·····································································································239

2. 「공익법인의 설립・운영에 관한 법률」 ·······················································249

3. 「공익법인의 설립・운영에 관한 법률 시행령」 ············································256


이렇게 시작합니다. 법적인 정의부터 시작하여 종류부터 다루고 있습니다.

1 사회복지법인의 법적 정의 및 종류

가 사회복지법인의 법적정의

사회복지법인이란 「사회복지사업법」 제2조의 “사회복지사업”을 행할 목적으로 설립된 법인을 의미함

‒ 따라서 사회복지법인이 수행할 수 있는 목적사업은 “사회복지사업”에 한정되므로.

사회복지사업 이외의 사업을 목적사업으로 수행할 수 없음에 유의

참고 사회복지법인이 수행할 수 있는 사업의 범위

법인은 법률의 규정에 의해서만 성립되므로(「민법」 제31조), 사회복지법인도 「사회복지사업법」에 따라서만 성립됨

「사회복지사업법」 제32조에 따라서 준용되는 「민법」 제34조에서는 “법인은 법률의 규정에 좇아 정관으로 정한 목적의 범위내에서 권리와 의무의 주체가 된다.”라고 규정하고 있음

- 따라서 사회복지법인은 「사회복지사업법」 제2조제3호에 따르면 사회복지사업을 수행하기 위해 설립되는 법인이므로, 「사회복지사업법」 제2조제1호 각 목의 법률에 따른 사업과 이와 관련된 사업을 그 정관에 목적사업으로 명시한 경우에 한해, 해당 사업을 수행할 수 있는 권리능력이 있음

- 다만, 「사회복지사업법」 제28조에 따른 수익사업과 「사회복지사업법」이 아닌 기타 법률에서 사회복지법인이 수행할 수 있다고 명시한 경우(예: 「건강가정기본법 시행규칙」 제6조에 따른 건강 가정지원센터의 위탁운영 등)에는 「민법」 제34조에서 규정하고 있는 바와 같이 “법률에 규정을 좇아” 수행할 수 있는 사업이라고 할 수 있으므로, 해당 사업을 정관에 명시하여 주무관청의 인가를 받으면 그 사업을 수행할 수 있음

참고 사회복지사업의 범위 (근거 : 「사회복지사업법」 제2조)

법제처 해석(15-0247, ʼ15.6.23) : 「사회복지사업법」에 따른 사회복지사업은 원칙적으로 같은 법제2조제1호 각 목의 법률에 따른 복지사업과 이와 관련된 사업 등으로 한정됨

(※ 해석 원문은 p.73 붙임자료 참고)

「사회복지사업법」 제2조제1호에 규정된 개별법령*에 의한 “보호・선도 또는 복지에 관한 사업”과 “사회복지상담・직업지원・무료 숙박・지역사회복지・의료복지・재가복지・사회복지관 운영・정신질환자및 한센병력자 사회복귀에 관한 사업” 등 각종 복지사업과 이와 관련된 “자원봉사활동 및 복지시설의 운영 또는 지원을 목적으로 하는 사업”을 말함

* 개별법령

① 「국민기초생활보장법」 ② 「아동복지법」 ③ 「노인복지법」 ④ 「장애인복지법」 ⑤ 「한부모가족지원법」

⑥ 「영유아보육법」 ⑦ 「성매매방지 및 피해자보호 등에 관한 법률」 ⑧ 「정신건강증진 및 정신질환자 복지서비스 지원에 관한 법률」 ⑨ 「성폭력 방지 및 피해자 보호 등에 관한 법률」 ⑩ 「입양특례법」

⑪ 「일제하 일본군위안부 피해자에 대한 생활안정지원 및 기념사업 등에 관한 법률」 ⑫ 「사회복지공동 모금회법」 ⑬ 「장애인・노인・임산부 등의 편의증진보장에 관한 법률」 ⑭ 「가정폭력방지 및 피해자보호 등에 관한 법률」 ⑮ 「농어촌주민의 보건복지증진을 위한 특별법」 ⑯ 「식품등 기부 활성화에 관한 법률」

⑰ 「의료급여법」 「기초연금법」 「긴급복지지원법」 「다문화가족지원법」 ㉑ 「장애인연금법」 ㉒ 「장애인활동 지원에 관한 법률」 ㉓ 「노숙인 등의 복지 및 자립지원에 관한 법률」 ㉔ 「보호관찰 등에 관한 법률」 ㉕ 「장애아동복지지원법」 「발달장애인 권리보장 및 지원에 관한 법률」 ◯ 27 「청소년 복지 지원법」 ◯ 28 그 밖에 대통령으로 정하는 법률 ◯ 28 그 밖에 대통령으로 정하는 법률*

* 「사회복지사업법 시행령」 제1조의2((사회복지사업 관련 법률) 「사회복지사업법」(이하 "법"이라 한다) 제2조 제1호허목에서 “대통령령으로 정하는 법률”이란 「북한이탈주민의 보호 및 정착지원에 관한 법률」을 말한다.

(2018.10.25.시행)


나 사회복지법인의 종류

1) 사회복지시설을 설치・운영하는 법인(시설법인)

‒ 「사회복지사업법」 제2조제4호에 따른 사회복지시설을 설치・운영할 목적으로 설립된 사회복지법인

2) 사회복지사업을 지원하는 법인(지원법인)

‒ 시설의 설치・운영을 목적으로 하지 않고 사회복지사업을 지원할 목적으로만 설립된 사회복지법인

참고 시설법인 및 지원법인간 전환

시설법인이 지원법인이 되거나, 지원법인이 시설법인이 되는 것은 사업변경(추가)에 대한 정관변경 절차를 통해 가능

다만, 이 경우 출연자의 의도, 사업계획서, 재원확보 여부 등을 면밀히 검토해야 함 (p.44~45 ‘정관변경의 인가’ 참고)






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